PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

Virta Puspita, Novia Wijaya

Abstract


The purpose of this study is to empirically prove the influence of independent variables that is managerial ownership, institutional ownership, independent board of commissioners, audit committees, leverage, profitability, audit quality and sales growth on the dependent variable that is management earnings. This study used a population of nonfinancial companies listed on the Indonesia Stock Exchange in 2018-2020. The sample used in the study was 576 data samples from 192 companies selected using purposive sampling method. This study uses secondary data and is tested using data quality test, classical assumption test and hypothesis testing. The hypothesis in this study uses multiple regression analysis methods. The results of the analysis in this study indicate that the independent board of commissioners variable has a negative effect on earnings management, meaning that the more independent commissioners in a company, the lower the opportunity for management to practice earnings management. The audit committees variable has a negative effect on earnings management, meaning that the more members of the audit committee, the higher the supervision of the company's performance and will reduce the occurrence of earnings management practices carried out by the company. The profitability variable has a positive influence on earnings management, meaning that the higher the profitability, the more likely it that the company practices earnings management. On the other hand, managerial ownership, institutional ownership, leverage, audit quality and sales growth have no effect on earnings management.


Keywords


Earnings management, corporate governance, independent board of commissioners, audit committees, profitability

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